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The prevalence of strong brands such as Coca-Cola, McDonald's, Budweiser, and Marlboro in \"vice\" categories has important implications for regulators and consumers. While researchers in multiple disciplines have studied the effectiveness of antitobacco countermarketing strategies, little attention has been given to how brand strength may moderate the efficacy of tactics such as excise taxes, usage restrictions, and educational advertising campaigns. In this research, the authors use a multiple discrete-continuous model to study the impact of antismoking techniques on smokers' choices of brands and quantities. The results suggest that although cigarette excise taxes decrease smoking rates, these taxes also result in a shift in market share toward stronger brands. Market leaders may be less affected by tax policies because their market power allows strong brands such as Marlboro to absorb rather than pass through increased taxes. In contrast, smoke-free restrictions cause a shift away from stronger brands. In terms of antismoking advertising, the authors find minimal effects on brand choice and consumption. The findings highlight the importance of considering brand asymmetries when designing a policy portfolio on cigarette tax hikes, smoke-free restrictions, and antismoking advertising campaigns.

To estimate changes in taxed and untaxed beverages by volume of beverage purchased after a sugar-sweetened beverage (SSB) tax was introduced in 2014 in Mexico. We used household purchase data from January 2012 to December 2015. We first classified the sample into four groups based on pre-tax purchases of beverages: (i) higher purchases of taxed beverages and lower purchases of untaxed beverages (HTLU-unhealthier); (ii) higher purchases of both types of beverages (HTHU); (iii) lower purchases of taxed and untaxed beverages (LTLU); and (iv) lower purchases of taxed beverages and higher purchases of untaxed beverages (LTHU-healthier). Next, we estimated differences in purchases after the tax was implemented for each group compared with a counterfactual based on pre-tax trends using a fixed-effects model. Areas with more than 50 000 residents in Mexico. Households (n 6089). The HTLU-unhealthier and HTHU groups had the largest absolute and relative reductions in taxed beverages and increased their purchases of untaxed beverages. Households with lower purchases of untaxed beverages (HTLU-unhealthier and LTLU) had the largest absolute and relative increases in untaxed beverages. We also found that among households with higher purchases of taxed beverages, the group with lowest socio-economic status had the greatest reduction in purchases of taxed beverages. Evidence associating the SSB tax with larger reductions among high purchasers of taxed beverages prior to the tax is relevant, as higher SSB purchasers have a greater risk of obesity, diabetes and other cardiometabolic outcomes.

Background The Gulf Cooperation Council (GCC) countries relied, until recently, solely on import duties for tobacco products. The agreement for the introduction of an excise and value added tax (VAT) in 2016 and 2017, respectively, in most GCC countries, was a major breakthrough for public health. There is, however, ample room for improvement. Methods The study examines the outcomes of tax reforms, for both public health and public finances, based on the World Health Organization (WHO) recommendations and best practices worldwide. Tax simulations were performed using the WHO TaXSiM model. The study is based on data from Saudi Arabia, the only GCC country for which sufficient data existed. Results We recommend a stepwise tax reform, which involves increasing the current ad valorem excise tax rate, phasing out import duties keeping total tax share constant and introducing a minimum excise, and finally switching to a revenue-neutral specific excise. Specific excises must be adjusted for inflation and income increases. If implemented, cigarette tax reform simulations show that the recommended reforms would lead to a higher than 50% increase in cigarette prices, 16% reduction in cigarette sales and almost 50% increase in total cigarette tax revenue. A significant number of cigarette-related deaths would be averted. Conclusions The recommended tax reforms are expected to lead to significant improvements in both public health and tobacco tax revenues. Our results provide useful insights that are of relevance to the whole GGC region. The effectiveness of the reforms, however, requires a strong tax and customs administration, including the establishment of a good database to monitor and advance public health.

This study examines the impact of excise tax increases on cigarette prices in Montenegro, offering insights into the tobacco industry's pricing strategies. Using both panel quantile regression and fixed-effects models, the research estimates excise tax pass-through to cigarette prices across different price ranges and market segments. The analysis is based on monthly price data from 2010 to 2022 for 269 cigarette brands. The findings reveal partial tax pass-through for lower-priced brands, while premium brands experience over-shifting, meaning tax increases are more than fully passed on to consumers. Slim cigarettes remain relatively affordable, as their prices never fully reflect tax increases. This pricing strategy allows the industry to maintain a substantial price gap between premium and low-cost cigarettes while sustaining profitability. Industry-driven cross-price subsidies for low-cost cigarettes undermine the intended impact of excise tax increases by maintaining their affordability and consumption. This highlights the need for comprehensive reforms in Montenegro's tobacco tax policy to ensure effective tobacco control.

In January 2014, Mexico introduced an excise tax of $1.00 Mexican peso/liter on sugar-sweetened beverages (SSB) and an 8% tax on non-essential energy dense food (NEDF) with at least 275 kilocalories/100 grams. Fiscal policies could be regressive when taxes generate a greater financial burden for low-income households compared to higher-income households. The objective of this study was to analyze whether SSB and NEDF taxes in Mexico were regressive using a nationally representative survey. Information from the National Household Income and Expenditure Survey in Mexico in its 2014, 2016 and 2018 waves were used to estimate changes in expenditures on SSB and NEDF over total expenditures by income quintile and place of residence using own price elasticities, changes in prices after tax implementation and tax pass-through prices. We derived uncompensated own price elasticities using the Linear Approximation of the Almost Ideal Demand System. Price elasticities -in absolute values- were higher in urban areas than in rural settings for SSB in 2014 and 2016, while the opposite was observed for NEDF. For SSB, price elasticities -in absolute values- among households in the highest income quintiles were lower than those in the lowest income quintiles. The tax paid for SSB and NEDF over total expenditures was higher among low-income households. However, the reduction in SSB expenditures over total expenditures in low-income households was higher compared to the highest income quintile. For NEDF, weekly expenditures in rural areas were lower than in urban areas for the lowest quintile, while for the highest quintile the reduction was similar. Low-income households in urban and rural areas reduced the proportion spent on SSB and NEDF more compared to higher-income residents, counteracting the regressive burden of the taxes.

Background: Cannabis excise tax structures vary widely across the states in the United States. Standardizing taxes may improve cross-state comparisons and strengthen evaluations of how taxes and prices influence public health outcomes. This study developed category-specific standardized tax metrics for flower, vaping, and edible products by incorporating price and tax structure variations using retail scanner data. Methods: We analyzed cannabis retail scanner data from dispensary point-of-sale systems for flower, vaping, and edible products in 12 states with legal recreational markets from Q1 2020 to Q4 2024. Using retail prices and excise tax policies, we converted taxes in different forms across the supply chain into standardized measures and estimated tax incidence (ratio of standardized taxes to retail prices) for each category. We also evaluated the association between standardized taxes and retail prices. Results: Mean standardized excise taxes were USD 32.58/ounce for flower, USD 180.21/ounce for vaping, and USD 0.024/milligram THC for edible products. Corresponding tax incidences were 13.03%, 13.59%, and 13.09%. Standardized taxes and tax incidences varied considerably across states. Category-specific standardized taxes strongly predicted retail prices, supporting their use as an instrumental variable candidate. Conclusions: Category-specific standardized measures of cannabis excise taxes derived from retail scanner data may support cross-state comparisons and pricing policy evaluation.

Concurrent use of alcohol and cigarettes is well-documented in the literature. However, it is unclear how e-cigarette regulations in a growing number of localities impact the use of tobacco and alcohol in the US. This study aims to evaluate the impacts of excise taxes, tobacco use restrictions in restaurants/bars, and availability of alcohol flavor in e-cigarettes on tobacco consumption, and their cross impacts on alcohol consumption. A total of 181 US adult smokers who were using e-cigarettes and consuming alcohol participated in online volumetric choice experiments and reported on the quantity they would purchase among cigarettes, closed-system e-cigarettes, beer, and one other alcohol product (wine/liquor) under varying policy scenarios. Estimated own-price elasticities of demand for beer, liquor/wine, and cigarettes were -0.10, -0.11, and -0.16, respectively (p <  0.001). Higher beer (cross-price elasticity =  0.13) and liquor/wine prices (cross-price elasticity =  0.05) increased e-cigarette consumption (p <  0.05). If e-cigarettes were allowed in bars/restaurants, their consumption increased by 2.4 units (p <  0.001), and if cigarettes were allowed in bars/restaurants, e-cigarette consumption increased by 1.9 units (p <  0.01), relative to the mean consumption level. Greater reported weekly spending on alcohol and/or tobacco was associated with higher consumption of all products (p <  0.001). Higher taxes or prices may reduce the consumption of beer, liquor/wine, and cigarettes. E-cigarettes are economic substitutes for alcohol among smokers who are currently drinking and using e-cigarettes. Regulating tobacco indoor use will have an impact on e-cigarette consumption.

To avoid penalizing exporters that already paid carbon prices, the EU Carbon Border Adjustment Mechanism credits carbon taxes and Emissions Trading Schemes in third countries. By excluding instruments of traditional regulation (e.g. emission standards) and indirect carbon prices (e.g. fuel excise taxes) from this crediting mechanism, the EU is criticized for discriminating against countries that do not follow its climate model, in breach of international trade and climate law. This article seeks to nuance this criticism by arguing that the calculation of actual emissions (instead of default values) under the EU CBAM allows exporters to reflect compliance with foreign emission standards, and thus respects states' right to pursue emission reductions through traditional regulation. However, amendments of the CBAM Regulation are necessary to recognize the positive and negative impact of indirect carbon prices on decarbonization, and the role of carbon-crediting mechanisms in equalizing carbon costs in a more flexible and equitable way.

California Proposition 56 increased cigarette excise tax by $2 per pack with equivalent increases on non-cigarette tobacco products. We estimated the changes in cigarette price, cigarette use, and non-cigarette use following the implementation of Proposition 56 in California in 2017. Seven waves of Tobacco Use Supplements to the Current Population Survey (TUS-CPS) 2011-2019 data were used to obtain state-level aggregate self-reported outcomes, including cigarette price per pack, current and daily cigarette use, cigarette consumption per day, and current and daily use of non-cigarette tobacco products (hookah, pipe, cigar, and smokeless tobacco). A modified version of a synthetic control method was used to create a \"synthetic\" California that best resembled pre-policy sociodemographic characteristics and outcome trends in California while correcting time-invariant pre-policy differences. Various sensitivity analyses were also conducted. The implementation of Proposition 56 was associated with an increase in self-reported cigarette price per pack in California ($1.844, 95%CI: $0.153, $3.534; p = 0.032). No evidence suggested that Proposition 56 was associated with the changes in the prevalence of current or daily cigarette use, cigarette consumption per day, or the prevalence of current or daily use of non-cigarette tobacco products. Most of the cigarette tax increase following Proposition 56 in California was passed on to consumers. There is a lack of evidence that the implementation of Proposition 56 was associated with the changes in the use of cigarettes and other tobacco products such as hookah, pipe, cigar, and smokeless tobacco.

Excise taxes on fuel consumption may serve an important role in the abatement of CO2 emissions. Fuel tax has been a significant revenue-raising tool in Turkey for years. The present paper investigates whether there is a relationship between carbon dioxide emissions and public revenues from excise taxes on fuel consumption in Turkey by employing an asymmetric nonlinear cointegration test and error correction model that is a novel methodology proposed by Hepsag Commun Stat-Simul Comp 50:400-412, ( 2021 ). We collect our sample that consists of annual data on CO2 emissions, GDP, and fuel tax in Turkey from 1985 to 2018. The empirical findings display that there exist relationships among economic growth, CO2 emissions, and fuel tax supporting the environmental Kuznets curve (EKC) hypothesis in the short and long run. However, we find out that fuel tax is statistically insignificant and has no impact on CO2 emissions. Because a significant carbon dioxide reduction is not possible by fuel taxation, by converting the excise tax on fuel consumption into a carbon tax, a considerable emission reduction can be provided efficiently.